31st December 2025 is not just the end of the calendar year — it is one of the most critical compliance deadlines under GST, Income Tax, and MCA laws for FY 2024-25 / AY 2025-26.
For Chartered Accountants, tax professionals, business owners, companies, and consultants, missing this date can result in loss of refund, penalties, late fees, and future litigation risk.
Let us understand why this single date is so important.
🔴 1. Last Date to File GSTR-9 (GST Annual Return) – FY 2024-25
GSTR-9 is the annual return under GST, which consolidates:
- Outward supplies
- Inward supplies
- ITC availed
- Taxes paid
- Adjustments made during the year
Key points:
- 31st December 2025 is the statutory due date for filing GSTR-9 for FY 2024-25
- GSTR-9 filing is optional in case AATO is upto 2 Crore
- Once filed, GSTR-9 cannot be revised
- This return is heavily used for:
- GST scrutiny
- Departmental notices
- ITC reconciliation
Who should be extra careful?
- Businesses with multiple amendments
- Taxpayers who corrected FY 2024-25 mistakes in FY 2025-26
- Taxpayers having ITC mismatches with GSTR-2B
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🔴 2. Last Date to File GSTR-9C (GST Reconciliation Statement)
GSTR-9C is the reconciliation statement between:
- Audited financial statements
- GSTR-9 annual return
Key points:
- Applicable where turnover exceeds prescribed audit threshold
- Due date is 31st December 2025
- Even though it is now self-certified, it remains a high-risk document
- Any mismatch can lead to:
- GST audit
- Demand notices
- Interest and penalties
🔴 3. Last Date to File Belated or Revised ITR – AY 2025-26 (FY 2024-25)
This is one of the most ignored but most dangerous deadlines.
What ends on 31st December 2025?
- Filing of Belated Income Tax Return
- Filing of Revised Income Tax Return
Why it matters:
- If you missed filing ITR earlier, this is the final opportunity
- If you filed ITR with mistakes, this is the last chance to correct
- Income tax refund can be lost permanently if ITR is not filed
Who should be alert?
- Salaried individuals expecting refund
- Professionals with TDS deducted
- Businesses who filed incorrect returns earlier
- Taxpayers who received CPC intimation or mismatch notices
🔴 4. MCA Annual Compliance – Extended Deadline up to 31st December 2025
The Ministry of Corporate Affairs (MCA) has allowed companies to complete annual filings for FY 2024-25 by 31st December 2025.
Forms covered:
- AOC-4 – Financial Statements
- MGT-7 / MGT-7A – Annual Return
Importance:
- Filing by this date avoids heavy late fees
- Non-compliance can lead to:
- Penalty on company
- Penalty on directors
- Disqualification risk in long term
🔴 5. PAN-Aadhaar Linking – Practical Impact Before Year End
Though PAN-Aadhaar linking rules vary by category, 31st December 2025 acts as a practical cut-off for:
- Smooth ITR filing
- Processing of refunds
- Avoiding PAN becoming inoperative for tax purposes
Taxpayers with unresolved PAN-Aadhaar issues often face:
- Refund blocks
- Return filing issues
- Notices and compliance delays
📌 Professional Checklist – What Must Be Done Before 31st December 2025
✔ File GSTR-9 for FY 2024-25
✔ File GSTR-9C wherever applicable
✔ File belated or revised ITR for AY 2025-26
✔ Complete MCA annual filings (AOC-4, MGT-7)
✔ Verify PAN-Aadhaar linking status
✔ Complete reconciliation and documentation
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